Keyword Index

A

  • Accounting Research Size Scale Effects in Capital Market Research; Applications and Obstacles [Volume 5, Issue 3, 2015, Pages 93-112]
  • Accounting software An Experimental Study on Accounting Software Acceptance among Students [Volume 5, Issue 1, 2015, Pages 1-28]
  • Accounting Variables The Determinant Factors of Capital Structure of Companies Listed in Tehran Stock Exchange Using Hierarchical Theory [Volume 5, Issue 1, 2015, Pages 65-84]
  • Accruals The Study of the Relationship Between Corporate Governance Control and Earnings Quality in Firms Listed on Tehran Stock Exchange [Volume 5, Issue 3, 2015, Pages 1-15]
  • Accruals Quality A Review of the Concept of Earnings Quality and Classification Criteria for Measuring it [Volume 5, Issue 2, 2015, Pages 93-110]
  • Administrative & financial health The Relation between the Managers Self-knowledge and Administrative & Financial Health, Case study (Governmental Offices of Malekan Province) [Volume 5, Issue 1, 2015, Pages 113-130]
  • Agency problem Explaining the Relationship Between Capital Structure, Agency Problem and Performance [Volume 5, Issue 4, 2015, Pages 133-159]
  • Alternative accounting theory A Review Of Critical Accounting Theories [Volume 5, Issue 2, 2015, Pages 59-78]
  • Ambiguities of Project Financing Bonds Bonds, Issues, Problems, Ambiguities and Present Solutions to Resolve Those Problems [Volume 5, Issue 1, 2015, Pages 149-168]
  • Anti money laundering methods A Glance on Money Laundering at Capital Market [Volume 5, Issue 2, 2015, Pages 79-92]
  • Asymmetric cost behavior Asymmetry in the Behavior of Costs- Costs Stickiness; Evidence, Reasons and Effects [Volume 5, Issue 3, 2015, Pages 69-92]
  • Audit report Audit Report Lag [Volume 5, Issue 4, 2015, Pages 47-64]

B

  • Bankruptcy risk Investigating the Relationship between Corporate Governance with Bankruptcy Probability in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 2, 2015, Pages 37-58]
  • Benchmark characters Bench marking; Theoretical Perspectives, Models and its Applications in Accounting [Volume 5, Issue 4, 2015, Pages 91-114]
  • Benchmarking Bench marking; Theoretical Perspectives, Models and its Applications in Accounting [Volume 5, Issue 4, 2015, Pages 91-114]
  • Block trading Comparing the Effect of Gradual and Block Shares Floating in Privatization Process of Firms in the Insurance and Banking Industries [Volume 5, Issue 1, 2015, Pages 47-64]

C

  • Capital market Size Scale Effects in Capital Market Research; Applications and Obstacles [Volume 5, Issue 3, 2015, Pages 93-112]
  • Capital Structure The Determinant Factors of Capital Structure of Companies Listed in Tehran Stock Exchange Using Hierarchical Theory [Volume 5, Issue 1, 2015, Pages 65-84]
  • Capital Structure Explaining the Relationship Between Capital Structure, Agency Problem and Performance [Volume 5, Issue 4, 2015, Pages 133-159]
  • Chief executive officer duality The Relation between Cost of Debt and Corporate Governance in Firms with Political Connections [Volume 5, Issue 1, 2015, Pages 85-112]
  • Chief risk officer Enterprise Risk Management, Determinants and Value of Its Implementation [Volume 5, Issue 3, 2015, Pages 15-30]
  • Control stocks Comparing the Effect of Gradual and Block Shares Floating in Privatization Process of Firms in the Insurance and Banking Industries [Volume 5, Issue 1, 2015, Pages 47-64]
  • Corporate Governance Value-based Management, Corporate Governance, and Corporate Entrepreneurship: a Contingency Framework [Volume 5, Issue 2, 2015, Pages 1-18]
  • Corporate Governance Investigating the Relationship between Corporate Governance with Bankruptcy Probability in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 2, 2015, Pages 37-58]
  • Corporate governance control mechanisms The Study of the Relationship Between Corporate Governance Control and Earnings Quality in Firms Listed on Tehran Stock Exchange [Volume 5, Issue 3, 2015, Pages 1-15]
  • Cost of debt The Relation between Cost of Debt and Corporate Governance in Firms with Political Connections [Volume 5, Issue 1, 2015, Pages 85-112]
  • Credit Rating The Worldwide System of Corporate Credit Rating [Volume 5, Issue 1, 2015, Pages 131-148]
  • Critical accounting theory A Review Of Critical Accounting Theories [Volume 5, Issue 2, 2015, Pages 59-78]

D

  • Determinants Enterprise Risk Management, Determinants and Value of Its Implementation [Volume 5, Issue 3, 2015, Pages 15-30]
  • Dynamic model Explaining the Relationship Between Capital Structure, Agency Problem and Performance [Volume 5, Issue 4, 2015, Pages 133-159]

E

  • Earnings predictability A Review of the Concept of Earnings Quality and Classification Criteria for Measuring it [Volume 5, Issue 2, 2015, Pages 93-110]
  • Earnings Quality A Review of the Concept of Earnings Quality and Classification Criteria for Measuring it [Volume 5, Issue 2, 2015, Pages 93-110]
  • Earnings Quality The Study of the Relationship Between Corporate Governance Control and Earnings Quality in Firms Listed on Tehran Stock Exchange [Volume 5, Issue 3, 2015, Pages 1-15]
  • Earnings smoothness A Review of the Concept of Earnings Quality and Classification Criteria for Measuring it [Volume 5, Issue 2, 2015, Pages 93-110]
  • Economic consequences Politicizing in Accounting and Its Economic Consequences [Volume 5, Issue 3, 2015, Pages 113-138]
  • Enterprise risk management Enterprise Risk Management, Determinants and Value of Its Implementation [Volume 5, Issue 3, 2015, Pages 15-30]
  • Excel software An Experimental Study on Accounting Software Acceptance among Students [Volume 5, Issue 1, 2015, Pages 1-28]
  • Excess cash Reviewing the Relationship between Accounting Conservatism and the Value of Excess Cash for the Firms listed in Tehran Stock Exchange [Volume 5, Issue 1, 2015, Pages 29-46]

F

  • Family Firms Reviewing of Differentiating Factors of Family Firms and Non-Family Firms [Volume 5, Issue 4, 2015, Pages 115-132]
  • Feasibility of observation An Experimental Study on Accounting Software Acceptance among Students [Volume 5, Issue 1, 2015, Pages 1-28]
  • Financial information reporting Analyze Failures and Shortcomings Related to the Role of Accounting in the Decision-Making Process of Managers [Volume 5, Issue 3, 2015, Pages 51-68]
  • Financial instruments Effect of Risk Management on Swing of Cash Flow and Net Income: Firms Listed in SEO [Volume 5, Issue 4, 2015, Pages 1-24]
  • Financial instruments and derivatives A Review of Causes of Occurrence and Spreading of the Global Financial Crisis with an Emphasize on the Complexity Approach [Volume 5, Issue 3, 2015, Pages 31-50]
  • Financial risk The Worldwide System of Corporate Credit Rating [Volume 5, Issue 1, 2015, Pages 131-148]
  • Firm Performance Enterprise Risk Management, Determinants and Value of Its Implementation [Volume 5, Issue 3, 2015, Pages 15-30]
  • Full Costing Full Costing Implementation in Universites Equirements, Benefits, and Challenges [Volume 5, Issue 2, 2015, Pages 19-36]

G

  • Global Financial Crisis A Review of Causes of Occurrence and Spreading of the Global Financial Crisis with an Emphasize on the Complexity Approach [Volume 5, Issue 3, 2015, Pages 31-50]
  • Gradual trading Comparing the Effect of Gradual and Block Shares Floating in Privatization Process of Firms in the Insurance and Banking Industries [Volume 5, Issue 1, 2015, Pages 47-64]

H

  • Human Capital The Impact of Intellectual Capital on Profitability, Liquidity, and Growth Rate Criteria of Companies Listed in Tehran Stock Exchange in Current and Future Periods [Volume 5, Issue 4, 2015, Pages 65-90]

I

  • Impartiality Politicizing in Accounting and Its Economic Consequences [Volume 5, Issue 3, 2015, Pages 113-138]
  • Improvement Bench marking; Theoretical Perspectives, Models and its Applications in Accounting [Volume 5, Issue 4, 2015, Pages 91-114]
  • Income Smoothing Income Smoothing; Comprehensive Overview of The Concepts with Emphasis on Internal and External Studies [Volume 5, Issue 2, 2015, Pages 111-128]
  • Income smoothing hypothesis Income Smoothing; Comprehensive Overview of The Concepts with Emphasis on Internal and External Studies [Volume 5, Issue 2, 2015, Pages 111-128]
  • Income smoothing motives Income Smoothing; Comprehensive Overview of The Concepts with Emphasis on Internal and External Studies [Volume 5, Issue 2, 2015, Pages 111-128]
  • Income smoothing tools Income Smoothing; Comprehensive Overview of The Concepts with Emphasis on Internal and External Studies [Volume 5, Issue 2, 2015, Pages 111-128]
  • Independence director The Relation between Cost of Debt and Corporate Governance in Firms with Political Connections [Volume 5, Issue 1, 2015, Pages 85-112]
  • Information retrieval The Role of Text Analytics and Information Retrieval in the Accounting Domain [Volume 5, Issue 4, 2015, Pages 25-46]
  • Information technology acceptance An Experimental Study on Accounting Software Acceptance among Students [Volume 5, Issue 1, 2015, Pages 1-28]

L

  • Laundering methods A Glance on Money Laundering at Capital Market [Volume 5, Issue 2, 2015, Pages 79-92]
  • Laundering process A Glance on Money Laundering at Capital Market [Volume 5, Issue 2, 2015, Pages 79-92]
  • Logistic Regression Investigating the Relationship between Corporate Governance with Bankruptcy Probability in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 2, 2015, Pages 37-58]

M

  • Management Analyze Failures and Shortcomings Related to the Role of Accounting in the Decision-Making Process of Managers [Volume 5, Issue 3, 2015, Pages 51-68]
  • Management stocks Comparing the Effect of Gradual and Block Shares Floating in Privatization Process of Firms in the Insurance and Banking Industries [Volume 5, Issue 1, 2015, Pages 47-64]
  • Money laundering A Glance on Money Laundering at Capital Market [Volume 5, Issue 2, 2015, Pages 79-92]
  • Mortgages A Review of Causes of Occurrence and Spreading of the Global Financial Crisis with an Emphasize on the Complexity Approach [Volume 5, Issue 3, 2015, Pages 31-50]

P

  • Pecking Order Theory The Determinant Factors of Capital Structure of Companies Listed in Tehran Stock Exchange Using Hierarchical Theory [Volume 5, Issue 1, 2015, Pages 65-84]
  • Performance Explaining the Relationship Between Capital Structure, Agency Problem and Performance [Volume 5, Issue 4, 2015, Pages 133-159]
  • Political process theories Politicizing in Accounting and Its Economic Consequences [Volume 5, Issue 3, 2015, Pages 113-138]
  • Politicizing Politicizing in Accounting and Its Economic Consequences [Volume 5, Issue 3, 2015, Pages 113-138]
  • Privatization Comparing the Effect of Gradual and Block Shares Floating in Privatization Process of Firms in the Insurance and Banking Industries [Volume 5, Issue 1, 2015, Pages 47-64]
  • Problems of Project Financing Bonds Bonds, Issues, Problems, Ambiguities and Present Solutions to Resolve Those Problems [Volume 5, Issue 1, 2015, Pages 149-168]
  • Profitability criteria The Impact of Intellectual Capital on Profitability, Liquidity, and Growth Rate Criteria of Companies Listed in Tehran Stock Exchange in Current and Future Periods [Volume 5, Issue 4, 2015, Pages 65-90]
  • Profit persistence The Study of the Relationship Between Corporate Governance Control and Earnings Quality in Firms Listed on Tehran Stock Exchange [Volume 5, Issue 3, 2015, Pages 1-15]
  • Profit prediction ability The Study of the Relationship Between Corporate Governance Control and Earnings Quality in Firms Listed on Tehran Stock Exchange [Volume 5, Issue 3, 2015, Pages 1-15]
  • Project Financing Bonds Bonds, Issues, Problems, Ambiguities and Present Solutions to Resolve Those Problems [Volume 5, Issue 1, 2015, Pages 149-168]

Q

R

  • Ratings agency The Worldwide System of Corporate Credit Rating [Volume 5, Issue 1, 2015, Pages 131-148]
  • Readability The Role of Text Analytics and Information Retrieval in the Accounting Domain [Volume 5, Issue 4, 2015, Pages 25-46]
  • Relational capital The Impact of Intellectual Capital on Profitability, Liquidity, and Growth Rate Criteria of Companies Listed in Tehran Stock Exchange in Current and Future Periods [Volume 5, Issue 4, 2015, Pages 65-90]
  • Resource-based view Reviewing of Differentiating Factors of Family Firms and Non-Family Firms [Volume 5, Issue 4, 2015, Pages 115-132]
  • Return Reviewing the Relationship between Accounting Conservatism and the Value of Excess Cash for the Firms listed in Tehran Stock Exchange [Volume 5, Issue 1, 2015, Pages 29-46]
  • Risk management Effect of Risk Management on Swing of Cash Flow and Net Income: Firms Listed in SEO [Volume 5, Issue 4, 2015, Pages 1-24]
  • Risk taking The Relation between the Managers Self-knowledge and Administrative & Financial Health, Case study (Governmental Offices of Malekan Province) [Volume 5, Issue 1, 2015, Pages 113-130]
  • Rival theory Politicizing in Accounting and Its Economic Consequences [Volume 5, Issue 3, 2015, Pages 113-138]

S

  • Scale effects Size Scale Effects in Capital Market Research; Applications and Obstacles [Volume 5, Issue 3, 2015, Pages 93-112]
  • Scientific method A Review Of Critical Accounting Theories [Volume 5, Issue 2, 2015, Pages 59-78]
  • Self-knowledge The Relation between the Managers Self-knowledge and Administrative & Financial Health, Case study (Governmental Offices of Malekan Province) [Volume 5, Issue 1, 2015, Pages 113-130]
  • Shareholders’ power The Effect of Strong Shareholders on the Income Management with an Emphasis on the Role of Audit Quality in Listed Companies of Tehran Stock Exchange [Volume 5, Issue 2, 2015, Pages 129-148]
  • Shareholder value Enterprise Risk Management, Determinants and Value of Its Implementation [Volume 5, Issue 3, 2015, Pages 15-30]
  • Social capital theory Reviewing of Differentiating Factors of Family Firms and Non-Family Firms [Volume 5, Issue 4, 2015, Pages 115-132]
  • Standard Bench marking; Theoretical Perspectives, Models and its Applications in Accounting [Volume 5, Issue 4, 2015, Pages 91-114]
  • Static model Explaining the Relationship Between Capital Structure, Agency Problem and Performance [Volume 5, Issue 4, 2015, Pages 133-159]
  • Stickiness costs Asymmetry in the Behavior of Costs- Costs Stickiness; Evidence, Reasons and Effects [Volume 5, Issue 3, 2015, Pages 69-92]
  • Structural capital The Impact of Intellectual Capital on Profitability, Liquidity, and Growth Rate Criteria of Companies Listed in Tehran Stock Exchange in Current and Future Periods [Volume 5, Issue 4, 2015, Pages 65-90]
  • Swing of cash flow Effect of Risk Management on Swing of Cash Flow and Net Income: Firms Listed in SEO [Volume 5, Issue 4, 2015, Pages 1-24]
  • Swing of net income Effect of Risk Management on Swing of Cash Flow and Net Income: Firms Listed in SEO [Volume 5, Issue 4, 2015, Pages 1-24]

T

U

  • University autonomy Full Costing Implementation in Universites Equirements, Benefits, and Challenges [Volume 5, Issue 2, 2015, Pages 19-36]
  • University financing Full Costing Implementation in Universites Equirements, Benefits, and Challenges [Volume 5, Issue 2, 2015, Pages 19-36]
  • Usefulness of observation An Experimental Study on Accounting Software Acceptance among Students [Volume 5, Issue 1, 2015, Pages 1-28]

V

  • Value-based Management Value-based Management, Corporate Governance, and Corporate Entrepreneurship: a Contingency Framework [Volume 5, Issue 2, 2015, Pages 1-18]